
The World knows GRI, IFRS, and CSRD. But did you know ASEAN has its own supply chain ESG guide?
The article explains the ASEAN Simplified ESG Disclosure Guide (ASEDG), a voluntary framework by the ASEAN Capital Markets Forum that helps SMEs in supply chains report ESG data through 38 prioritized disclosures. These disclosures are mapped to IFRS S1/S2 and GRI standards, allowing SMEs to reuse the same information for multiple stakeholders. ASEDG uses a tiered Basic–Intermediate–Advanced approach to make reporting practical and scalable across ASEAN.



